(1) Every dealer required to furnish a return including an electronic return under rule 17 or 18 whether monthly, quarterly or six monthly or for any other period or, as the case may be, a fresh or revised return in respect of any of the said periods, shall, on or before the date specified for submission of such return, pay into Government treasury, the tax due from him for the period covered by such return and interest, if any, payable by him under this Act. Where the return is not filed within the prescribed time, the dealer shall pay the late fee in addition to the tax and interest, if any, due from him.

Provided that, the dealer required to file the return as per second proviso to sub-clause (ii) of clause (a) or first proviso to clause (d) of sub-rule (4) or sub-rule (4A) or, as the case may be, sub-rule (4B)of rule 17 or proviso to sub-rule (2) or sub-rule (2) of rule 18, shall pay into Government treasury, the amount of tax due from him and interest if any, for the period covered by such return, within twenty-one days in case of monthly or quarterly or annual returns, from the end of the period to which such return relates.

Provided further that, the dealer, who is required to file the return as per proviso of clause (b) and (c) of sub-rule (4B) and sub-rule (4C) of rule 17 or sub-rule (1) or sub-rule (2) of rule 18 shall pay into Government T reasury, the amount of tax due from him and interest if any, for the period ended on 31 st March 2020, 30th April 2020 and 31 st May 2020, on or before 21 st day of July 2020 in case of monthly or quarterly or yearly returns respectively.

Provided also that, the dealer, who is required to file the return as per proviso to clause (a) of sub-rule (4B) of rule 17, shall pay into Government Treasury, the amount of tax due from him for the period ended on the 31st March 2020 and the 31st March 2021, on or before the 30th day of June 2021.

(2) Any sum determined by way of compounding of an offence in accordance with section 78 shall, within the time stated in the order determining such composition, be paid in the Government treasury.

(3) The person liable to pay any amount of fine imposed under sub-section (3) of section 14 or any other provision of this Act shall pay the same into Government treasury before the date specified in the notice issued by the Commissioner or the Tribunal in that behalf.